Facts of the Case

The petitioner, Ranjit Bhoi, had his GST registration cancelled by order dated 29.08.2025, pursuant to a show cause notice dated 24.05.2025, under the Central Goods and Services Tax Act, 2017. The petitioner expressed readiness to pay the tax, interest, late fee, penalty and any other sum required for his return to be accepted, and approached the Orissa High Court seeking condonation of delay in invoking the proviso to Rule 23 of the Odisha GST Rules for revocation, relying on the Court's coordinate bench order dated 16.11.2022 in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha (W.P.(C) No.30374 of 2022).

Issues Involved

  1. Whether the delay in the petitioner invoking the proviso to Rule 23 of the OGST Rules for revocation of cancellation of registration could be condoned.

Petitioner's Arguments

  • The petitioner's counsel submitted that his client was ready and willing to pay all tax, interest, late fee, penalty and other dues required for the return to be accepted, and that the claim, including condonation of delay, was squarely covered by M/s. Mohanty Enterprises.

Respondent's Arguments

  • The Junior Standing Counsel appeared for the Department; the order records no substantive opposition to extending the relief granted in the Mohanty Enterprises precedent.

Court Order / Findings

  • The Court reproduced Paragraph 2 of its order in M/s. Mohanty Enterprises, which condoned delay in invoking the proviso to Rule 23 of the OGST Rules subject to the petitioner depositing all taxes, interest, late fee, penalty etc. due and complying with other formalities, with the revocation application to be considered thereafter in accordance with law.
  • The Court held that a like direction should be made in this writ petition, and that the petitioner gets the relief in the interest of revenue.
  • The writ petition was accordingly disposed of.

Important Clarification

  • Delay in seeking revocation of a GST registration cancellation under the proviso to Rule 23 of the Odisha GST Rules is being consistently condoned by the Orissa High Court, subject to the assessee clearing all outstanding tax, interest, late fee and penalty and complying with other formalities, on the basis that restoring the taxpayer to the GST fold serves the interest of revenue.

Sections Involved

  • Rule 23, Odisha Goods and Services Tax Rules, 2017 (proviso) – governs revocation of cancellation of registration and condonation of delay in applying for it.
  • Central Goods and Services Tax Act, 2017 – the parent Act under which the registration was cancelled.

Decision – In Favour of

The decision is in favour of the Assessee — delay in seeking revocation was condoned subject to full payment of dues.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No.9700 of 2026
Coram: Chief Justice Harish Tandon and Justice Murahari Sri Raman
Date of Order: 16.04.2026

Link to Download the Order

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